Pacific Home v. County of Los Angeles

Plaintiff brought these three actions to recover taxes paid under protest, for the respective tax years 1946-1947, 1947-1948, and 1948-1949 on certain properties which it claims to be exempt under the welfare exemption law. (Cal. Const., art. XIII, § 1c; Rev. & Tax. Code, § 214.) The trial court determined that plaintiff did not meet the statutory requirement of irrevocable dedication of its properties to exempt purposes. (Rev. & Tax. Code, § 214, subd. [6].) From judgments accordingly entered in defendants’ favor in each action, plaintiff appeals. Upon consideration of the undisputed facts,…